1. The petty cash fund of the Brooks Agency is established at $190. At the end of the current period, the fund contained $131 and had the following receipts: entertainment, $34; postage, $12; and printing, $13. Prepare journal entries to record (a) establishment of the fund and (b) reimbursement of the fund at the end of the current period.

1 Record the establishment of the petty cash fund. Record the reimbursement of the fund at the end of the current period. 2